Results 71 to 80 of about 930,916 (195)
Does accounting conservatism mitigate the shortcomings of CEO overconfidence?
, 2017 Overconfident CEOs are more willing to initiate investment projects that require experimentation, yet tend to defer responding to the bad news when the project is not performing as planned.
Novoselov, Kirill E. +5 more
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The economic determinants of conditional conservatism. [PDF]
We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz +2 more
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Accounting conservatism under IFRS
, 2008 In a recent discussion paper on an improved conceptual framework (IASB, 2006a), the IASB and the FASB argue that prudence and conservatism are not desirable qualities of financial reporting information (IASB, 2006a, BC2.22).
Hellman, Niclas,
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NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE [PDF]
Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of uncertainty ...
Voicu D. Dragomir +2 more
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Essays on the Relevance and use of Dirty Surplus Accounting Flows in Europe. [PDF]
This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement.
Wang, Y.
core
, 2012 Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB)
Embring, Hanna, Wall, Johan
openaire +1 more source
Accounting Conservatism in Indonesia [PDF]
Proceedings of the Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia, 2020 Rini Indriani, Fachruzzaman Fachruzzaman
openaire +1 more source
Accounting Conservatism, Analysts’ Performance and Stock Market Liquidity
, 2016 This paper investigates whether conditional accounting conservatism has informational benefits to financial market participants. Using a large sample of French firms over the period 2001-2014, we report that accounting conservatism improves the firm ...
Sougné, Danielle +2 more
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Mandatory auditor rotation, adoption of IFRS and accounting conservatism
, 2010 This paper investigates if mandatory audit firm and partner rotations affect accounting conservatism. It is postulated that the potential for auditor rotation to enhance conservatism is a function of the underlying demand for accounting information ...
PETTINICCHIO, ANGELA KATE, G. Livne
core
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the effect of accounting conservatism on bank loan quality in Egyptian commercial banks, while examining the moderating roles of financial distress and information asymmetry.
أحمد محمد صلاح عطية +2 more
doaj +1 more source